QLDIn ForceAct
Land Tax Act 2010
sec.52Government land
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sec.52 Government land
Land owned by the Commonwealth or the State is exempt land. Land owned by a local government or public authority is exempt land unless the entity is subject to State taxation under an Act of the Commonwealth or a State. (sec.52-ssec.1) Land owned by the Commonwealth or the State is exempt land. (sec.52-ssec.2) Land owned by a local government or public authority is exempt land unless the entity is subject to State taxation under an Act of the Commonwealth or a State.